This shapefile is downloaded from http://www.jualcitrasatelit.com/2011/04/download-batas-administrasi-kabupaten.html

The following description is provided:

(Indonesian)
Kumpulan 440 batas admistrasini Kabupaten/Kota seluruh Indonesia dalam format shapefile keluaran 
Kementrian Kehutanan Republik Indonesia dengan sistem proyeksi peta Geographic datum WGS 1984, 
ukuran file 3 MB. Silahkan di Download dengan mengklik Link di bawah ini.

(English translation)
Collection of 440 administrative borders of kabupaten/kota (level 2) in Indonesia in shapefile
format published by Republic of Indonesia Ministry of Forestry with geographic map projection
system circa WGS 1984, file size 3 MB. Please download by clicking the link below.


---------------------------------------------------------------------------------------------

Comparing the list of kabupaten/kota here and the master file of kabupaten published by BPS,
I note:
 - The lists do not coincide for any given year
 - The closest comparison is BPS list circa Dec 2003 with 473 regions
 - In contrast, BPS list circa Dec 2002 contain 422 regions
 - 2003 is preferred, e.g. in 2003 as in this shapefile there is a split kabupaten in Aceh province
   named Bener Meriah, which did not exist in 2002
 - District codes are not exactly comparable especially for Papua and West Papua
 - (Update): BPS list includes province names, e.g. Sumatera Utara is 1200
     	     After removing provinces, ends up with exactly 440 provinces, which seems to coincide
	     with the shapefile's list, except for kabupaten numbering which differs for Papua
